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All Journal Jurnal Riset Akuntansi Warmadewa
Bagus Amlayasa
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Economics, Econometrics & Finance

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KUALITAS AUDIT DALAM MEMODERASI KEPEMILIKAN SAHAM TERHADAP KUALITAS LABA Ayu Puspita Dewi; Kartana, I Wayan; Bagus Amlayasa
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Employee satisfaction is critical for organizations and is closely linked to earnings quality, which ensures reliable financial information for investors. The mining sector, vital to the economy, shows fluctuating performance, with PT Aneka Tambang Tbk’s net profit rising by 105% and PT Timah Tbk’s falling by 20.04% in 2022. This study, examining mining firms listed on the Indonesia Stock Exchange (2019–2023), uses purposive sampling on 14 companies with panel data regression and moderated regression analysis. Findings reveal managerial ownership improves earnings quality, while institutional and foreign ownerships have no significant effects. Audit quality weakens the positive link between managerial ownership and earnings quality but does not affect institutional or foreign ownership impacts. This study highlights key factors influencing earnings quality and provides recommendations to enhance financial reporting transparency and accountability.
Co-Authors Ayu Puspita Dewi Kartana, I Wayan